Tiny Ltd. — Regulatory Filings 2023

Sep 30, 2023

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KPMG LLP PO Box 10426 777 Dunsmuir Street Vancouver BC V7Y 1K3 Canada Telephone (604) 691-3000 Fax (604) 691-3031

Alberta Securities Commission Autorité des marchés financiers British Columbia Securities Commission Financial and Consumer Affairs Authority of Saskatchewan Financial and Consumer Services Commission, New Brunswick Nova Scotia Securities Commission Office of the Superintendent of Securities, Prince Edward Island Office of the Superintendent of Securities Service Newfoundland & Labrador Ontario Securities Commission The Manitoba Securities Commission

To whom it may concern:

Re: Tiny Capital Ltd. (the “Entity)

We refer to the short form base shelf prospectus of Tiny Ltd. dated September 29, 2023 relating to the sale and issue of common shares, debt securities, warrants, units and subscription receipts of Tiny Ltd.

We, KPMG LLP, consent to being named and to the use, through incorporation by reference in the above-mentioned short form base shelf prospectus, of our report dated May 30, 2023 to the shareholders of the Entity on the following consolidated financial statements:

• Consolidated statements of financial position as at December 31, 2022 and December 31, 2021,

• Consolidated statements of net income and comprehensive income, changes in equity and cash flows for the years then ended, and

• Notes to the consolidated financial statements, including a summary of significant accounting policies

We report that we have read the short form base shelf prospectus and all information specifically incorporated by reference therein and have no reason to believe that there are any misrepresentations in the information contained therein that are derived from the consolidated financial statements upon which we have reported or that are within our knowledge as a result of our audit of such consolidated financial statements. We have complied with Canadian generally accepted standards for an auditor’s consent to the use of a report of the auditor included in an offering document, which does not constitute an audit or review of the prospectus as these terms are described in the CPA Canada Handbook – Assurance .

Yours very truly,

September 29, 2023 Vancouver, Canada

KPMG LLP, an Ontario limited liability partnership and member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. KPMG Canada provides services to KPMG LLP. Document classification: Confidential.